The thesis is focus on means of tracking and cost management in selected farm company. The first part is devote to theoretical and methodological basis of costs and calculate the costs that are obtained from the literature and then applied to the farm company. Further thesis is focus on selected performances (rape, eggs), the development costs of these performances in each year and the application of their calculations that the farm company use and application of the calculation method, which in agriculture is not so common. Here I use microeconomic knowledge in decision making firms not only on the optimal output.

Purpose: Environmental impact by humans has increased significantly, with the construction industry accounting for 40% of the world's energy consumption. In order to counteract this, the world's demands on sustainable buildings have increased. There are a number of environmental certification systems to help, where Miljöbyggnad is the most common in Sweden. The possibilities for influencing a project are greatest in the early stages, which also applies for environmental work. Therefore, the objective of this study is to investigate how a project classified according to the Miljöbyggnad Silver affects the bidding process for a construction project, in comparison with a similar project without environmental certification requirements. Method: A literature study which aims to form a theoretical framework, a document analysis of a reference project based on provided documents and semistructured interviews with calculation engineers at Serneke Bygg AB in Gothenburg. Findings: The results of the document analysis and interviews contradict each other to some extent. The document analysis shows several aspects that can be influenced by the calculators' work, while the respondents mention only a few differences between a project with or without certification according to Miljöbyggnad Silver. Respondents consider themselves lacking knowledge about environmental construction, while at the same time they are uncertain of how much that is needed. The document analysis, on the other hand, indicates that additional knowledge is required to ensure that the above mentioned aspects are taken into account in the calculation phase in order to ensure that the bid meets the requirements for Miljöbyggnad Silver. Implications: In order to ensure that the environmental building requirements are met in the tender phase, the recommendation is that the calculators, or one employee, will acquire knowledge about Miljöbyggnad. However it depends on the company's ambition regarding the accuracy of the tender if this will be implemented. Their attitude will have significance to how the work process and time aspect will be affected with the increased requirements of knowledge. Limitations: Only one type of environmental certification and one individual project have been selected. The study's goals are considered to be met, but the results and conclusions could have been further strengthened if more projects were studied and interviews had been conducted with the head of the department. / Syfte: Människans miljöpåverkan har ökat markant och bygg- och konstruktionsbranschen står för 40 % av världens energikonsumtion. För att motverka detta har omvärlden ökat kraven på hållbara byggnationer och det finns ett flertal miljöcertifieringssystem som hjälp, där Miljöbyggnad är det vanligast förekommande i Sverige. Möjligheterna att påverka ett projekt är störst i tidiga skeden, vilket även gäller miljöarbetet. Därför är målet med studien att undersöka hur ett projekt klassat enligt Miljöbyggnad Silver påverkar en byggentreprenads kalkylarbete, i jämförelse med ett likadant projekt utan miljöcertifieringskrav. Metod: Litteraturstudie för att bygga ett teoretiskt ramverk, dokumentanalys av ett referensprojekt utifrån tillhandahållna handlingar och semistrukturerade intervjuer med kalkylingenjörer på Serneke Bygg AB i Göteborg. Resultat: Resultatet från dokumentanalysen och intervjuerna motsäger varandra till viss del. Dokumentanalysen visar på flera aspekter som kan påverkas av kalkylingenjörernas arbete, medan respondenterna endast nämner ett fåtal skillnader mellan ett projekt med respektive utan certifiering enligt Miljöbyggnad Silver. Respondenterna anser sig sakna kunskap om Miljöbyggnad, samtidigt är de osäkra på om och vad som behövs. Dokumentanalysen indikerar däremot att ytterligare kunskap krävs för att säkerställa att aspekterna ovan beaktas redan i kalkylskedet. Detta för att kunna säkerställa att anbudet möter kraven för Miljöbyggnad Silver.   Konsekvenser: För att kunna säkerställa att kraven enligt Miljöbyggnad möts redan i anbudsskedet är rekommendationen att kalkylingenjörerna, alternativt en anställd, fördjupar sig inom Miljöbyggnad. Om det görs beror dock på företagets ambitionsnivå gällande noggrannheten i anbudet och deras inställning kommer ha betydelse för hur arbetsprocessen och tidsaspekten påverkas i och med ökat krav på kunskap. Begränsningar: Endast en typ av miljöcertifiering samt ett enskilt projekt har valts. Studiens mål anses vara uppfyllt, men resultatet och slutsatser hade kunnat stärkas ytterligare om fler projekt studerats samt om intervjuer förts med kalkylchefen.

The thesis deals with the use of costing system of product oriented management in selected manufacturing company KOPS spol. s r.o., its metodology compilation and use of such information support in managing and decision-making in business processes. The first theoretical part is primarily dedicated to the description of the essential characteristics and terminology used in managerial accounting of product oriented management. In a subsequent practical part the thesis describes and characterizes the activity of smaller engineering manufacturing company, where it evaluates its past and present state of valuation of main production activities and enters the starting points, stepping stones and criteria for establishing a complete evaluation study of previously used costing systems. Based on these analysis results it will provide conclusions and recommendations for further business development. The main objektive of this theses is to evaluate the appropriateness and adequacy of previously used costing system and the use of corporate information in decision-making in analyzed company. In conclusion, the practical part evaluates options for business processes improvement and proposes alternative solutions for better management of company processes for strengthening the financial position and competitiveness of the selected entity in the form of proposal of new costing system.

The Diploma thesis named Steam Turbine 300 MW contains the proposal of the Turboset for the steam section of the gas-steam cycle. There is a calculation of the thermal cycle, and a thermodynamic calculation of the combined high pressure - as well as intermediate pressure and low pressure parts. Strength calculation of particular parts and a check of the critical turbine speed follow on from this. This thesis includes a drawing of the cross-section of HP-IP and partial operations. My thesis has been commissioned by Doosan Škoda Power.

The aim of the thesis is to design a heat exchanger for heating natural gas in the mining process and subsequent treatment. The first part describes natural gas itself, its origin, mining and ways of treatment. There are described technologies used for finding the deposits itself or processes by which water, sulfur and solid particles are removed from the extracted gas. The next section deals with the types of heat exchangers most commonly used in industry. There are also described basic relations for heat-hydraulic calculation of heat exchanger. In the practical part the heat exchanger itself was designed. World-wide HTRI software was used for the heat-hydraulic calculation and for strength calculation according to the standard ČSN EN 13445 was used sofware Sant´ Ambrogio.

This diploma thesis deals with a design of the water cooled horizontal combustion chamber for testing of burners with the maximum heat duty up to 2.5 MW. The design of horizontal combustion chamber is carried out with regard to the testing of different burner types. The proposal is elaborated up drawing documentation. The theoretical part of the diploma thesis describes briefly basic necessary theory about the classification of combustion chambers and burners. It was described advantages and disadvantages of basic group of burners. Last chapter of the theoretical part deals with a description of burner testing. The practical part of the diploma thesis consists of necessary calculations required for the determination of basic geometry of the combustion chamber and verification of the assumptions first of all the assumption of the bubbling evaporation of the water on the internal shell. It was carried out the strength calculation of the combustion chamber according to the standards and by means of Finite Element Method.

This graduation thesis is concerned with a thermal exchange unit issue whereof one working substance complies with a two-phase mode of a flow. This unit is made for the steam generation. The thesis is supposed to solve operation problems causes of the given unit and to make a proposal of an appropriate solution that is supported by performed calculations. Part of the the work is strength calculation. This work also introduces the thermal-hydraulic processes issue of the steam generation equipment. There are also performed thermal-hydraulic control calculations in consideration of newly set-up operation parameters of the given equipment‘s working substances.

This thesis describes proposal of a methodology for evaluating fatigue life of riveted joints. The first section summarizes the theory used to evaluate fatigue life, description of the structure of operation load spectra and construction principles for the design joints for optimum durability. The second part of the thesis focuses on the proposal of a methodology enabling analytical solutions in closed form suitable for the initial structural design and also numerical solutions for use in detailed analyzes of the structure. The applicability of the methodology is demonstrated on an example of analysis of a real structural detail and subsequent comparison of the analysis with available test results.

No description available.

More than 35 years ago, calls were made for research on the constitutive role of accounting. Since then, many statements have been made to specify what accounting is or is not. This study describes what accounting does, in order to amalgamate a fragmented picture of accounting in practice, instead of seeking the answer to the existential question of what accounting really is. The purpose of this study was to investigate and describe what accounting does, and how this is done on the basis of business meetings in order to contribute to a better understanding of the role of accounting in practice.This study is based on the actor-network theory approach. Particular attention hasbeen paid to accounting as named numbers, when becoming a performative participantin framed situations. The framed situations of business meetings contained three elements; 1) pure calculation, 2) qualculation which include both calculation and judgments, and 3) calqulation as a collective social process. An ethnographically inspired field studywas carried out at Eton Fashion AB, a Swedish shirt making company. Data was collected by participant observations of business meetings supported by interviews. Photography, sound recording, and field notes were used as techniques for documentation.Diagnoses of five business meetings revealed that; 1) accounting restricted time,place and content, 2) accounting brought past and future into the present, 3) accounting summarized and obscured discontinuities, 4) accounting defined people and things, and 5) accounting called for the filling of content. Accounting became an actor in these five ways as they were allied with people and things that appeared in the meetings. Accounting was in a context where people made sense of situations by making both estimates and judgments. During the meetings, an ongoing reduction of complexity was taking place. Step by step, diversity and complexity were reduced until an order filled with numbers was the only thing remaining. At the same time, something was gained, as we step by step achieved greater legibility, transportability and universality. In this way the situation could subsist. It might move to new situations and it might allow for new summaries and new situations to take place. The situation of a meeting contained elements of pure calculation representing the cold, anonymous and empty part. Oftenthough, calculation, because of its emptiness, initiated for qualculation and calqulation to begin. Accounting as an idea is a taken for granted phenomenon, with influence, often far beyond what we can see when we find ourselves in a given situation. I conclude that it could have been some other way. It is not accounting in itself, its own excellence or ability to represent the truth, which makes it successful. The success story of accounting is simply about “the others” with whom accounting is an ally. / För avläggande av ekonomie doktorsexamen i företagsekonomi som med tillstånd av Handelshögskolans fakultetsnämnd vid Göteborgs universitet framlägges för offentlig granskning fredagen den 30 mars kl. 13.15 i CGsalen vid Företagsekonomiska institutionen, Vasagatan 1, Göteborg.